Simon Company's year-end balance sheets follow. Current Yr 1 yr Ago 2 Yrs Ago At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets Liabilities and Equity Accounts payable Long-term notes payablo secured by mortgages on plant assets Common stock, 510 par value Retained earnings Total liabilities and equity $36,882 102,743 127,875 11,301 328,105 $ 606,906 $ 43,111 $ 43,600 71,050 59,877 99,695 62,537 10,877 4,796 298,462 269,590 $ 523,195 $ 440, 400 $ 154, 142 $ 87,536 $ 58,133 115,239 163,500 174,025 $ 606,906 123,945 97,328 163,500 163,500 148,214 121,439 $ 523,195 $ 440,400 . 1. Express the balance sheets in common-size percents. (Do not round intermediate calculations and round your final percentage answers to 1 decimal place.) 2. Assuming annual sales have not changed in the last three years, is the change in accounts receivable as a percentage of total assets favorable or unfavorable? 3. Assuming annual sales have not changed in the last three years, is the change in merchandise Inventory as a percentage of total assets favorable or unfavorable? ces